Abstract
This study aimed to examine and analyze the effect of the Village Financial System, the Capacity of the village apparatus, and the internal control system has a significant positive effect on village financial reports inflation characteristics. In addition, it was also meant to test and analyze the influence of the internal control system as a moderating relationship between the Village Financial System and the Capacity of the village apparatus and characteristics of village financial reports. The samples of forty-four respondents. This study indicated that the Village Financial System, the Capacity of the village apparatus and internal control system, has a significant positive effect on village financial reports' inflation characteristics. At the same time, the internal control system shows no influence, unable to moderate the relationship between the Village Financial System and the Capacity of the village apparatus and the characteristic.
Highlights
Village fund financial information is of public concern, especially with the circulation of news in the media that there are many misappropriations of village funds that are not in line with the village fund budget, which every year is programmed by the Government with a fantastic amount to develop village potential
Abstrak: This study aimed to examine and analyze the effect of the Village Financial System, the Capacity of the village apparatus, and the internal control system has a significant positive effect on village financial reports inflation characteristics
This study indicated that the Village Financial System, the Capacity of the village apparatus and internal control system, has a significant positive effect on village financial reports' inflation characteristics
Summary
Village fund financial information is of public concern, especially with the circulation of news in the media that there are many misappropriations of village funds that are not in line with the village fund budget, which every year is programmed by the Government with a fantastic amount to develop village potential. Indonesia Corruption Watch (ICW) until semester I 2020 saw the most corruption occurring in the village fund budget This problem is present in several villages due to the cycle of village financial management from the immature planning stage. (Mada et al, 2017) stated that the problem of misappropriation of village funds, such as the inadequacy of the accountability report made by the village government, such as expenditures that are not supported by adequate evidence, village funds are kept in banks, not in village treasury accounts That this problem does not occur, it is necessary to implement a financial reporting system that is appropriate to the plan, clear and specific to the needs of the community and refers to the principles of transparency and accountability
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